Tantowi, Yucan (2024) Pengaruh faktor keuangan perusahaan terhadap tax avoidance studi pada ukuran, leverage, profitabilitas, dan rasio intensitas modal = The influence of corporate financial factors on effective tax rate: the study on lnta, leverage, profitability, and capital intensity ratio. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini meneliti mengenai pengaruh pada faktor keuangan terhadap ETR perusahaan. Ukuran perusahaan, rasio utang, profitabilitas, dan capital intensity ratio adalah variabel independen yang termasuk dalam penelitian ini. Penelitian ini penting dilakukan karena dengan memahami faktor-faktor yang menentukan ETR, perusahaan dapat mengembangkan strategi manajemen pajak yang lebih baik dan memberikan informasi yang berguna bagi para pembuat kebijakan untuk dapat mengoptimalkan sistem perpajakan mereka bagi. Ukuran perusahaan digunakan untuk merepresentasi pengaruh ukuran perusahaan terhadap ETR, dengan asumsi bahwa semakin besar perusahaan maka semakin banyak sumber daya yang dimiliki untuk meminimalkan beban pajaknya. Rasio leverage disertakan untuk melihat bagaimana penggunaan utang mempengaruhi kemampuan perusahaan dalam mengurangi beban pajak dengan cara mengurangi beban bunganya. Profitabilitas diukur untuk mengetahui apakah perusahaan yang memiliki laba yang besar dapat merencanakan strategi manajemen pajak. Sedangkan rasio intensitas modal dianalisis untuk mengetahui dampak investasi pada aset tetap terhadap efisiensi perpajakan. Oleh karena itu, hasil penelitian ini diharapkan dapat memberikan kontribusi empiris yang signifikan terhadap literatur perpajakan dan akuntansi dengan fokus khususnya kepada perusahaan yang sedang berkembang. Dengan mengingat hal tersebut, setiap perusahaan dapat mengelola strategi keuangan mereka dengan lebih efektif untuk memaksimalkan pengelolaan ETR mereka, sehingga tercipta keseimbangan antara keuntungan dan kepatuhan terhadap peraturan perpajakan./ This study investigates the impact of financial factors on a company's Effective Tax Rate (ETR). Firm LNTA, current ratio, profitability, and capital intensity ratio are the independent variables included in this research paper. This study is important because by understanding the factors that determine ETR, companies could develop a better tax management strategies and policy makers may gain more valuable insights to optimize their tax systems. Firm LNTAis used to represent the influence of company LNTAon ETR, under the assumption that larger companies may have more resources to minimize their tax burden. The current ratio is included to examine how the usage affects a company’s ability to reduce its tax burden through interest expenses. Profitability is measured to see if companies with higher profits were able to plan effective tax management strategies. Meanwhile, capital intensity ratio is analyzed to understand the impact of fixed asset investment on tax efficiency. Therefore, this study is expected to make a significant empirical contribution to tax and accounting literature, specifically focusing on company’s growth. With these insights, companies should manage their financial strategies more effectively to optimize their ETR, creating a balance between profitability and compliance with tax regulations.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Tantowi, Yucan NIM01012200058 privtantowi.yucan16@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Jaunanda, Meiliana NIDN0310059302 meiliana.jaunanda@uph.edu |
Uncontrolled Keywords: | effective tax rate; profitabilitas; leverage; capital intensity; effective tax rate; profitability; leverage; capital intensity. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | YUCAN TANTOWI |
Date Deposited: | 02 Jan 2025 16:56 |
Last Modified: | 02 Jan 2025 16:56 |
URI: | http://repository.uph.edu/id/eprint/65888 |